# Discount rate behaviour in fair value reporting

> Research article (Journal of Behavioral and Experimental Finance, 2020) · cited 11× · AI/ML

**Wikidata**: [openalex:W3077069589](https://www.wikidata.org/wiki/openalex:W3077069589)  
**Source**: https://4ort.xyz/entity/discount-rate-behaviour-in-fair-value-reporting